(a) The Administrator may extend the time for filing the annual return, upon the request of the taxpayer, for a period not to exceed six months, or one month beyond any extension requested of or granted by the Internal Revenue Service for the filing of the Federal Income Tax Return. The Administrator may require a tentative return, accompanied by payment of the amount of tax shown to be due thereon, by the date the return is normally due. No penalty or interest shall be assessed in those cases in which the return is filed and the final tax paid within the period as extended.
(b) The Administrator may extend the time for filing any return required, making any payment or performing any other act required by this chapter for a period not to exceed six months beyond the original required date.
(Ord. 84-43. Passed 6-18-84.)
The extension request may be made by filing a copy of the taxpayer’s request for a federal filing extension, or by filing a written request. The Administrator may deny the extension if the taxpayer’s income tax account with City is delinquent in any way.
(Ord. 2004-74. Passed 12-20-04.)